Gestão de estoque: análise da Curva ABC em uma empresa do setor agropecuário localizada na cidade de Dourados - MS

Abstract

The present study aims to apply the ABC Curve to analyze the stock management of raw materials in an agricultural trading company in the city of Dourados - MS. Since the stock management aims to maintain appropriate levels of materials, ensuring a balance of items stored avoiding spending resources in excess. For the accomplishment of the work some tools that contributes to the stock management was used, being the ABC Curve Method , maximum and minimum system and inventory turnover. The purpose of this study was to analyze the sales of materials and make the application of the tools. To achieve this goal, was used the exploratory research, with quantitative and qualitative character, followed by the bibliographical research and case study. What can be noticed is that the products classified as A do not have stock or do not reach the minimum quantity of stock, the other classes also have the same problem, besides some cases where there is excess inventory.As a result, 19 products do not have inventory, 25 have no minimum inventory, 19 items have excess inventory, and only 10 products have stock at the correct quantity. The lack of management and the presence of large quantities of inventories generate direct financial impacts, and the excess inventory was calculated in monetary value, which resulted in a value of R$ 72,037.69 invested in inventory, which represents approximately 68% of the period's billing.